Latvian VAT law allows registration for VAT as a 'VAT group', ie a group of two or more taxable persons, which complies with the provisions of the law, established based on a deed of incorporation with the aim of mutual transactions within the territory of Latvia and registered with the revenue service's register of VAT taxable persons.
The creation of a VAT group is voluntary. In order to register as a VAT group, the following conditions must be fulfilled:
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•ÌýÌýÌýÌý The value of taxable supplies made
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